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Corporate
Articles
Feb 17, 2025
|
3 minutes read
Substance Over Form: What It Means for Business Operations
We will explore what "substance" means in the context of corporate governance and the implications for businesses operating in Malta.
by
Michael Agius-Vadala
Amanda Debattista
Value-Added Tax (VAT)
Articles
Feb 11, 2025
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3 minutes read
New VAT Rules for Small Enterprises – The SME Scheme
As of 1 January 2025, Council Directive (EU) 2020/285 introduces a new special VAT regime for small enterprises, known as the SME scheme.
by
Brandon Gatt
Nicole Zammit Fenech
Tax
Articles
Feb 6, 2025
|
3 minutes read
Tax Administration in Malta
The Income Tax system in Malta is primarily a self-assessment system, whereby taxpayers are required to make their own tax assessment.
by
Markita Falzon
Clyde Cachia